Topic description
What problem does this topic solve?
Aggregates policy requirements for defining R&D activities, personnel labor, direct investment, outsourced R&D, auxiliary accounts, and retention for inspection.
This page links the original policy text, official interpretations, and practical implementation points in the same business scenario, helping enterprises build a complete policy chain.
Policy List
Policies and official interpretations related to the R&D expense super-deduction
State Taxation Administration, Ministry of Finance Announcement on Matters Concerning Optimizing the Policy for Enjoying the R&D Expense Super Deduction in Advance Tax Filings
Understand in one sentence: Conclusion: Starting from January 1, 2023, enterprises that can accurately collect and account for R&D expenses may independently choose to enjoy the super deduction for R&D expenses in the first half of the year at the July prepayment; if not chosen, they may enjoy it uniformly at the October prepayment or annual settlement, and processing still follows the principles of actual occurrence, self-judgment, declaration to enjoy, and document retention for inspection.
Common Questions
How to check and use the R&D expense super-deduction?
How to use R&D expense super deduction?
First confirm the business scenario through the topic page, then enter the individual policy page to check the original policy text, official interpretation, applicable objects, implementation checklist, and risk alerts.
Is the Kailing interpretation an official position?
No. Both the official original text and official interpretation are marked as sourced from the State Taxation Administration. Kailing analysis is used to assist enterprises in understanding and implementation and does not replace the opinion of the competent tax authority.
Source and responsibility
Content source and review records
- Main basis
- Policy and Regulation Database of the State Taxation Administration and official public interpretations
- Content organization
- Kailing Policy Research Group
- Update time
- 2026-07-27
Policy content is for reference only; specific implementation is subject to the original policy text and the standards of the competent tax authorities.